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Federal Tax Research: Actions on Decisions/ Notices of Acquiescence

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Action on Decisions / Notices of Acquiescence Basics

"An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD." (IRS Website)

"AODs indicate whether the Service will follow a significant adverse opinion of the Tax Court, a district court, Court of Federal Claims, a bankruptcy court, or an appellate court. The recommendation, which is published in the Internal Revenue Bulletin, is characterized as an acquiescence, a nonacquiescence, or an acquiescence in result only. (IRS Guidance 1980-2003: An Ever-Changing Landscape Notes, Tax Notes)

"Action on Decisions are published in the weekly Internal Revenue Bulletin and consolidated semiannually. . The consolidation appears in the first Bulletin for July and in the Cumulative Bulletin for the first half of the year. The annual consolidation appears in the first Bulletin for the following January and in the Cumulative Bulletin for the last half of the year. " (Publication of Actions on Decisions, IRM § 4.10.7.2.9.8.2)

Citation, Actions on Decisions / Notices of Acquiescences

The following citation resources may be informative.

  • Bluebook T1.2, Federal Administrative & Executive Materials ("Cases: . . . If the Commissioner of the Internal Revenue Service has published an acquiescence (acq.), acquiescence in result only (acq. in result), or nonacquiescence (nonacq.) in a decision of the Tax Court or Board of Tax Appeals, that fact may be indicated in the citation of the case. >N.M. Bancorp. v. Comm'r, 74 T.C. 1342 (1980), acq. in result, 1983-2 C.B. 1. Similarly, an action on decision (action on dec.) may be cited as subsequent history by appending its identifying number, if any, and its full date. >Keller v. Comm'r, 79 T.C. 7 (1982), action on dec., 1984-037 (Apr. 23, 1984).")
  • IRM § 4.10.7.2.9.8.3, Citing Actions on Decisions ("If the Commissioner has published an acquiescence, acquiescence in result only, or nonacquiescence in a Tax Court or Board of Tax Appeals decision, it must be included in the citation, as in the following examples: A. Merle P. Brooks, 36 T.C. 1128 (1961), acq., 1962–2 C.B. 4. B. Rodney Horton, 13 T.C. 143 (1949), acq. in result, 1959–2 C.B. 5.C. Forest Lawn Memorial Park Ass’n. , 45 B.T.A. 1091 (1941), nonacq. 1960–2 C.B. . . . ")

Sources of Actions on Decisions / Notices of Acquiescence

Below are links to select sources offering action on decisions.

Abbreviations, Actions on Decisions / Notices of Acquiescences

Below are pertinent abbreviations.

  • Action on Decisions=A.O.D., AOD, or Action on Dec.
  • Acquiescence=acq.
  • Nonacquiescence=nonacq.